Constitution of Sales Tax Settlement Commission.- (1) The

State Government may by notification constitute a “ Sales tax Settlement Commission” for settlement of cases under this Act;

1. (2) The Settlement Commission shall consist of a Chairman and two other Members.
2. (3) The Chairman of the Settlement Commission shall be appointed by the State Government from amongst the retired Judges of the High Court of Karnataka;
3. (4) The State Government shall appoint officers not below the rank of Additional Commissioners to be the members of the Settlement Commission.
4. (5) Terms and conditions of service of, and salary and allowances payable to the chairman and other members shall be as may be prescribed.

Sales Tax [1957: KAR. ACT 25